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Revenue and Taxation | |
Corporate Franchise and Income Taxes | |
Section 309 | Allocation of interest and dividends. |
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59-7-309. Allocation of interest and dividends. To the extent they constitute nonbusiness income, interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
Amended by Chapter 83, 1994 General Session |
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